Supreme Court of India · 1965-04-19
JAORA SUGAR MILLS (P) LTD. vs STATE OF MADHYA PRADESH AND OTHERS
- Citation / case number
- SC 1964/90389
- Court
- Supreme Court of India
- Petitioner
- JAORA SUGAR MILLS (P) LTD.
- Respondent
- STATE OF MADHYA PRADESH AND OTHERS
- Author
- GAJENDRAGADKAR, P.B. (),WANCHOO, K.N.,HIDAYATULLAH, M.,SHAHC.,SIKRI, S.M.
- Bench
- GAJENDRAGADKAR, P.B. (CJ),WANCHOO, K.N.,HIDAYATULLAH, M.,SHAH, J.C.,SIKRI, S.M.
Judgment text excerpt
The Supreme Court upheld the Sugarcane Cess (Validation) Act, 1961, stating that the cess levied by State Legislatures was ultra vires due to lack of legislative competence, as established in the Diamond Sugar Mills case. The Court found that Parliament had the authority under Article 248 read with Entry 97 of List I to validate the cess and allow States to retain previously collected amounts. The appeal against the cess for the years 1959-60 and 1960-61 was dismissed, affirming the validity of the Act and the assessments made thereunder.